1997 (12) TMI 252

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....eal the Commissioners (Appeals) have held that they fall within the excluded category within the meaning of the rule and hence demand cannot be taken. Credit was taken on these inputs in January and February, 1995 in E/636/97 and December, 1995 in Appeal E/947/97. 2. Representative of the appellant explained that Hytherm 500 is used in thermopack which is used in machine or apparatus in which degreasing solution is heated. The degreasing solution is required to remove impurities on the surface of the cold rolled steel strips after they are rolled. He explained that degreasing solution could not be put to proper use unless it was raised to the required degree of temperature and that without the use of Hytherm 500 oil, this cannot be ....

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....575 held that chemicals or resins used in the preparation of sand moulds which are exempted from duty and which were in turn to use casting metal would be inputs used in or in relation to manufacture of castings. The Bench said : "The words "in relation to the manufacture" are intended to set at rest all doubts. Where raw material is actually used in the main stream of manufacture of final product, that is, actually used in the physical or chemical process of manufacture, it is certainly an input used in the manufacture of final product. The doubt may arise only in regard to use of some articles not in the main stream of manufacturing process but in another stream of manufacturing something which is to be used for rendering final product....